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HMRC internal manual

Admin Law Manual

Incorrect Advice to Customers: Redress

If a customer has been misled by incorrect advice from HMRC, but the situation does not satisfy the tests in ADML1300, some form of redress might be considered. This might take the form of paying reasonable costs that the customer has incurred.

For further guidance, see Complaints and Remedy Guidance or contact the Central Complaints Advice & Support Team.

Complaints and Remedy Guidance